# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の十二 (Article 81-12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八十一条の十二 (Article 81-12)（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等） — address `art-81-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-12 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八十一条の十二（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等） — Recording of Matters Confirmed by Payment Handlers, etc. of Interest and Similar Income from Bearer Public and Corporate Bonds and Retention of Books and Documents, etc. caption: machine translation, not official art-81-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12 · https://japanlaw.org/l/340M50000040011/art-81-12 **第一項** 貯蓄取扱機関等の営業所の長は、令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する令第三百三十八条第一項（貯蓄取扱機関等の営業所の長の確認等）又は令第三百三十九条第九項において準用する令第三百三十七条第四項（告知に係る住民票の写しその他の書類の提示等）の規定による確認をした場合には、令第三百三十九条第九項において準用する令第三百三十八条第四項の規定により、同項に規定する帳簿に令第三百三十九条第九項において準用する令第三百三十七条第二項各号に定める書類若しくは同条第三項に規定する住所等変更確認書類の名称、署名用電子証明書等の送信を受けた旨（令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項（同条第五項において準用する場合を含む。）に規定する書類の提出をした者が第八十一条の十（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲）の規定により読み替えられた第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人である場合には、その旨及びこれらの告知書又は書類の提出の際に提示された令第三百三十九条第九項において準用する令第三百三十七条第二項第二号に定める書類の名称）又は令第三百三十九条第九項において準用する令第三百三十七条第四項の規定による確認をした旨を記載することにより、令第三百三十九条第九項において準用する令第三百三十八条第一項又は令第三百三十九条第九項において準用する令第三百三十七条第四項の規定による確認をした旨を明らかにしておかなければならない。 art-81-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-1 · https://japanlaw.org/l/340M50000040011/art-81-12/par-1 When the head of the business office of a savings institution, etc. has made the confirmation under Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order or under Article 337, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, the head must, pursuant to Article 338, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, make clear that the confirmation under Article 338, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order has been made, by stating in the books prescribed in Article 338, paragraph (4) of the Order the name of the documents specified in the items of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or of the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article, the fact that an electronic certificate for signature or similar record was transmitted (where the person who submitted the paper-based notice prescribed in Article 339, paragraph (1) of the Order, submitted a paper-based notice pursuant to paragraph (3) of that Article, or submitted the documents prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) is a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as read pursuant to the provisions of Article 81-10 (Scope of Documents to Be Presented to the Head of the business office of a Savings Institution, etc. for Bearer Public and Corporate Bonds), that fact and the name of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order that was presented at the time of the submission of those paper-based notices or documents), or the fact that the confirmation under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order has been made. machine translation, not official **第二項** 令第三百三十九条第九項において準用する令第三百三十八条第三項に規定する登録の取扱いをする者又は同項に規定する保管の委託を受ける者は、同条第二項又は第三項の規定による通知を受けた場合には、当該登録又は保管の委託に関する帳簿（これに類する帳簿を含む。）に、当該通知を受けた氏名又は名称、住所（第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所を含む。以下この項において同じ。）及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び住所）並びにその旨を記載することにより、当該通知を受けた事実を明らかにしておかなければならない。 art-81-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-2 · https://japanlaw.org/l/340M50000040011/art-81-12/par-2 A person who handles the registration prescribed in Article 338, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, or a person entrusted with the custody prescribed in that paragraph, must, when receiving notice under paragraph (2) or (3) of that Article, make clear the fact of having received the notice by stating, in the books relating to that registration or custody (including books similar thereto), the name or title, domicile (including the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this paragraph) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile) for which the notice was received, together with that fact. machine translation, not official **第三項** 貯蓄取扱機関等の営業所の長及び前項に規定する登録の取扱いをする者又は同項に規定する保管の委託を受ける者は、令第三百三十九条第九項において準用する令第三百三十八条第四項に規定する帳簿又は前項に規定する登録若しくは保管の委託に関する帳簿を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。この場合においては、第八十一条の八第五項（貯蓄取扱機関等の営業所の長の帳簿書類の保存）の規定は、貯蓄取扱機関等の営業所の長が同項に規定する郵便貯金銀行の営業所の長であるときについて準用する。 art-81-12/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-3 · https://japanlaw.org/l/340M50000040011/art-81-12/par-3 The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in the preceding paragraph or a person entrusted with the custody prescribed in that paragraph, must retain the books prescribed in Article 338, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or the books relating to the registration or custody prescribed in the preceding paragraph for five years from the year following the year that includes the day on which those books are closed. In this case, the provisions of Article 81-8, paragraph (5) (Retention of Books and Documents by the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis where the head of the business office of a savings institution, etc. is the head of the business office of a postal savings bank prescribed in that paragraph. machine translation, not official **第四項** 貯蓄取扱機関等の営業所の長及び第二項に規定する登録の取扱いをする者又は同項に規定する保管の委託を受ける者は、その受理した令第三百三十九条第一項若しくは第三項若しくは同条第四項に規定する告知書若しくは書類及び署名用電子証明書等又はその受けた同条第九項において準用する令第三百三十八条第二項若しくは第三項の規定による通知の内容を記載した書類及び署名用電子証明書等を、当該受理し、又は当該通知を受けた日の属する年の翌年から五年間保存しなければならない。 art-81-12/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-4 · https://japanlaw.org/l/340M50000040011/art-81-12/par-4 The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in paragraph (2) or a person entrusted with the custody prescribed in that paragraph, must retain the paper-based notices or documents prescribed in Article 339, paragraph (1), (3) or (4) of the Order and the electronic certificates for signature or similar records that they have accepted, or the documents stating the contents of the notices under Article 338, paragraph (2) or (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order and the electronic certificates for signature or similar records that they have received, for five years from the year following the year that includes the day on which those were accepted or the notice was received. machine translation, not official --- ## Cites - art-81-12/par-1: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection - art-81-12/par-1: 令第三百三十八条第一項 → e-Gov law 340CO0000000096, 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — not held in this collection - art-81-12/par-1: 令第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection - art-81-12/par-1: 令第三百三十八条第四項 → e-Gov law 340CO0000000096, 第三百三十八条第四項 (Article 338, paragraph (4)), art-338/par-4 — not held in this collection - art-81-12/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection - art-81-12/par-1: 同条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection - art-81-12/par-1: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection - art-81-12/par-1: 同条第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection - art-81-12/par-1: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — not held in this collection - art-81-12/par-1: 同条第五項 → e-Gov law 340CO0000000096, 第三百三十九条第五項 (Article 339, paragraph (5)), art-339/par-5 — not held in this collection - art-81-12/par-1: 第八十一条の十 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10 - art-81-12/par-1: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5 - art-81-12/par-1: 令第三百三十七条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第二号 (Article 337, paragraph (2), item (ii)), art-337/par-2/item-2 — not held in this collection - art-81-12/par-2: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection - art-81-12/par-2: 令第三百三十八条第三項 → e-Gov law 340CO0000000096, 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — not held in this collection - art-81-12/par-2: 同条第二項 → e-Gov law 340CO0000000096, 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — not held in this collection - art-81-12/par-2: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81 · https://japanlaw.org/l/340M50000040011/art-81 - art-81-12/par-2: この項 → 所得税法施行規則 第八十一条の十二第二項 (Article 81-12, paragraph (2)), art-81-12/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-2 · https://japanlaw.org/l/340M50000040011/art-81-12/par-2 - art-81-12/par-3: 前項 → 所得税法施行規則 第八十一条の十二第二項 (Article 81-12, paragraph (2)), art-81-12/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-2 · https://japanlaw.org/l/340M50000040011/art-81-12/par-2 - art-81-12/par-3: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection - art-81-12/par-3: 令第三百三十八条第四項 → e-Gov law 340CO0000000096, 第三百三十八条第四項 (Article 338, paragraph (4)), art-338/par-4 — not held in this collection - art-81-12/par-3: 第八十一条の八第五項 → 所得税法施行規則 第八十一条の八第五項 (Article 81-8, paragraph (5)), art-81-8/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-8/par-5 · https://japanlaw.org/l/340M50000040011/art-81-8/par-5 - art-81-12/par-4: 第二項 → 所得税法施行規則 第八十一条の十二第二項 (Article 81-12, paragraph (2)), art-81-12/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-2 · https://japanlaw.org/l/340M50000040011/art-81-12/par-2 - art-81-12/par-4: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection - art-81-12/par-4: 第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection - art-81-12/par-4: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — not held in this collection - art-81-12/par-4: 同条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection - art-81-12/par-4: 令第三百三十八条第二項 → e-Gov law 340CO0000000096, 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — not held in this collection - art-81-12/par-4: 第三項 → e-Gov law 340CO0000000096, 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — not held in this collection ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の十一第三項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-3 · https://japanlaw.org/l/340M50000040011/art-81-11/par-3 - 所得税法施行規則 第八十一条の十二第二項（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-2 · https://japanlaw.org/l/340M50000040011/art-81-12/par-2 - 所得税法施行規則 第八十一条の十二第三項（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-3 · https://japanlaw.org/l/340M50000040011/art-81-12/par-3 - 所得税法施行規則 第八十一条の十二第四項（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12/par-4 · https://japanlaw.org/l/340M50000040011/art-81-12/par-4 - 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3469-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-4 - 所得税法施行規則 附則第七条第一項（譲渡性預金の譲渡等の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-7/par-1 - 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4019-39/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-2 - 所得税法施行規則 附則第五十一条第一項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-1 - 所得税法施行規則 附則第五十一条第二項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-2 - 所得税法施行規則 附則第十四条第一項（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-14/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-14/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-057, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27